Financial devolution in Scotland: the journey so far

Scotland is on a complex and fast-paced journey of devolution. This brings new opportunities and risks for public finances and how they’re managed in a world of growing demand and challenges for public services.

As the independent public spending watchdog, Audit Scotland’s role is to help the Auditor General and the Accounts Commission ensure that public funds are well spent and provide value for money.

We are committed to supporting the Scottish Parliament and the public to understand how devolution is changing the landscape for public finances, and how well key bodies are preparing to take on the significant responsibility of managing Scotland’s new powers. This page sets out our past and future work in this important area.

Key facts

Exhibits

Our reports feature several exhibits that visualise complex data and processes in an accessible and informative way. See the examples below or click on our reports to find more.